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HMRC internal manual

VAT Registration

Entity to be registered: partnerships: completion of the VAT 2: new partnership

Regulation 5(1) of the VAT Regulations 1995 requires a declaration containing the particulars in the VAT 2 to be signed by all the partners in a firm.

(1) Where any person is required under paragraph 5(1)[, 6(1) or 7(1)]2 of Schedule 1, [paragraph 5(1), 6(1) or (13)(3) of Schedule 1A]3 paragraph 3(1) of Schedule 2, paragraph 3(1) of Schedule 3 or paragraph 3(1) or 4(1) of Schedule 3A to the Act to notify the Commissioners of his liability to be registered, the notification shall contain the particulars (including the declaration) set out [in the relevant form specified in a notice published by the Commissioners and shall be made in that form]; provided that, where the notification is made by a partnership, the notification shall also contain the particulars set out in [the relevant form specified in a notice published by the Commissioners].

Where a VAT 2 is not used you should ensure the declaration contains all the information that is requested on the VAT 2, including signatures.